Research On Financial Fake And Audit Countermeasures Of Listed Companies

with the development of economic and the perfection of the market system, the securities market has been developed rapidly, which increased the number of listing Corporation and make a substantial increase in the size of the market finance, however the financial fraud has also become the trend of high incidence, which not only directly affects the development order of China’s securities market, but also increase the challenge of many enterprises, Financial fraud is a serious infringement of the rights and interests of the majority of investor. However, the phenomenon of financial fraud listing Corporation exists not only in China, but also exists in other countries. financial fraud is a unique phenomenon. After Enron Corp fraud incident, The famous Yinguangxia, China Lantian company incident and a series of other financial fraud occurred, All of the company’s financial integrity of the A stock market is facing a huge crisis.In this paper, We use the theory of finance, accounting and auditing theory to analyze the causes of fraud of the listing Corporation, to analyze the fraud means of the listing Corporation from qualitative and quantitative aspects. At the same time, combined with the IPO fraud of WFSK, to research the causes from the internal and external aspects, we use the methods of financial statement analysis, financial ratio analysis to reveal the process of fraud, puts forward corresponding countermeasures and suggestions on how to avoid audit failure...